Classification of aluminium foil laminated with plastic film confirmed under Heading 76.07, not Chapter 39, for tax purposes.

Aluminium foil laminated on both sides with plastic film was held classifiable under Heading 76.07 and not under Chapter 39, following the Tribunal's earlier classification rulings on the same product. The reasoning relied on prior Tribunal decisions and the fact that Revenue's challenges to those decisions were not admitted by the Supreme Court. The Board's circular also ed that such laminated aluminium foil falls under Heading 76.07. The impugned order was set aside, and the assessee's appeal was allowed with consequential relief.

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Issues: Whether aluminium foil laminated on both sides with plastic film was classifiable under Chapter 39 or under Heading 76.07.

Analysis: The disputed classification issue was held to be covered by the Tribunal's earlier decision classifying the product under Heading 76.07. That view had also taken note of prior Tribunal decisions and of the fact that the Revenue's appeals against those decisions were not admitted by the Supreme Court. The Board's circular subsequently accepted that aluminium foil laminated on both sides with plastic films would fall under Heading 76.07 instead of Chapter 39.

Conclusion: The product was held classifiable under Heading 76.07 and not under Chapter 39, in favour of the assessee.

Final Conclusion: The impugned order was set aside and the appeal was allowed with consequential relief.

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